Sammanfattning Uppsatsens titel: The accruals anomaly in SwedenSeminariedatum: 2007-06-04Kurs: Corporate Finance - Master Thesis BUS860, D-nivå, 10 poängFörfattare: Hedda Giaever, Tobias GabrielssonHandledare: Maria GårdängenFem nyckelord: Accruals, Anomalier, Hedge, Överavkastning, IrrationalitetSyfte: Undersöka om investerare på den svenska marknaden tar hänsyn till att accrualskomponenten av företags vinster säger mindre om framtidig vinst jämfört med kassaflödeskomponenten.Metod: Vi använder pool data för att undersöka de prediktiva värdena hos företagsresultatets olika komponenter. Ett Mishkintest på paneldata används för att undersöka om investerare tar hänsyn till de olika prediktiva värdena hos kassaflöde och ?accruals?. Vi använder slutligen hedge portföljer för att kvantifiera våra resultat. Teoretiska perspektiv: Effektiva marknads hypotesen, Hypotesen om rationella förväntningar.Empiri: Poster från balansräkning samt avkastningsdata är hämtad från Thomson Datastream.Resultat: Accrualskomponenten av ett företags vinster säger mindre om framtida vinster jämfört med kassaflödet från den löpande verksamheten.

Introduction: In 1998, the pension system was changed and the so called PPM system was introduced. The PPM system is partly fund-based, partly distribution-based. There are approximately 700 different investment funds to choose between, at a maximum five for each individual. For persons who are not familiar with the financial market, the choice might be difficult. The lions? part of the investors do not seem to have an active strategy.

Reklambranschen är ett typiskt exempel på en bransch där kundrelationer ofta är långvariga och personliga. Att skapa strategier och metoder för hur dessa relationer ska vårdas kan vara avgörande för en reklambyrås överlevnad. Syftet med denna uppsats är att utifrån kvalitativa intervjuer och teori undersöka vilka strategier och metoder som reklambyråer använder för att vårda sina kundrelationer. Semistrukturerade intervjuer har genomförts med fem personer som arbetar på olika reklambyråer. De personer som intervjuats är väl insatta i respektive byrås kundstrategier. Resultatet av intervjuerna presenteras och diskuteras i förhållande till utvald teori. De slutsatser författaren drar utifrån teori och resultat är att samtliga av de tillfrågade byråerna verkar arbeta med liknande metoder för att skapa god kundvård. Man individanpassar kundvården efter vem kunden är och vad den behöver. Överlag var kundens lönsamhet en påverkande faktor för hur viktig kunden är för byrån.

Den mänskliga horisonten har alltid varit föremål för expandering. Sökandet efter att finna ny potential i vårt biologiska pussel har varit, och är, något som ständigt utvecklas. En kontroversiell gren i detta sökande utgörs av transhumanism. I denna uppsats tillämpas den teori och ideologi som utgör transhumanism, och återknyts övergripande till filmerna ?Robocop? och ?Gattaca? då dessa filmer belyser punkter som berör denna teori.

I alla tider har människor inlett relationer med varandra men sättet att göra det på har kommit att förändras. Idag har nätdejting vuxit fram som ett internetbaserat forum speciellt designat för att man där skall kunna hitta och kontakta partners. Denna studie undersöker användarnas upplevelser av nätdejtingsprocessen. Den syftar till att beskriva och förstå användarnas upplevelser av att interagera med individer via nätbaserade forum i syfte att utveckla någon form av relation. Det metodologiska angreppsätt som valts för att besvara detta är Barney Glasers variant av grundad teori, detta för att förutsättningslöst kunna undersöka området och låta en relevant problemställning växa fram ut data.

The purpose of this work has been to understand the reading group from the perspective of the society. The studyhas taken place in the city of Västerås and the results can thus not be used in a more generalized sence. Byfocusstudies conducted with members from four different reading groups connected in different ways to the libraryin Västerås I have reached the following conclusions.According to Jürgen Habermas theories the reading groups, with their ideals regarding education and meetingswhere everybody are equals, belong in the part of the public sphere that he calls literary. There are someconnections to the political sphere, for exempel the down to earth quality of the literature that is the choice ofthe groups and their way of discussing it.One problem that occures when one tries to apply Habermas idéas regarding the public sphere on readinggroups is that the criteria Habermas considers as vital to sphere for it to work properly does not seem to workon the reading groups. Inclusion, eqality and freedom of subjects are necessary to create a public sphere.

In Sweden, there an increasing need for transport and this leads directly to fuel demand of the transport sector is expected to increase. Both politicians and industry believes that renewable fuels are a realistic and significant method to reduce the transport sector's environmental impact. This study aims to document the Swedish haulage contractor?s attitude to biodiesel. Also to document the strengths and weaknesses of biodiesel, based on opinions from the ultimate consumers.

In today's society, consumers get in touch with hundreds of advertising messages a day from companies. It is up to the consumer to choose the messages they want to listen to and ignore the ones they want. Today, there is an advertising saturation and this has implications for both producers and consumer. Companies must be innovative and come with fresh ideas to get us consumers to pay attention to their particular message.  It is through the marketing that companies have an opportunity to spread their message.

In our world, more than two billion people are living under insecure food conditions and more than eight hundred million people are estimated to be starving. The majority of these people live in developing counties which are poor and often subject of civil war. The past fifty years the main subject of security analysis has been the sovereign and rational state and the threats have been viewed in terms of military and weapons of mass destruction. This has come to change over the last decades and security as a concept has broadened, which better represents the reality of today. Within this broader conceptualization of security the main referent of security is the individual, rather than the state, and threats are not only analyzed from a military point of view, but also seen as threats against human rights and freedoms.

By studying the forms of work and methods teachers choose for their teaching on the Business and Administration Programme and by examining the experiences gained by these teachers, I hope to gain a clearer insight into how the demands of national policy/governing documents are met in the actual teaching of the courses within the programme. In my qualitative study,teachers in a team from a Business and Administrative Programme have been my informants. The team combines multiple forms of work and methods in line with the intentions of the national policy/governing documents. Students usually have an unbroken school day with block teaching where they work with case studies and interdisciplinary  work. Morals and ethics are integrated in class.

There are some students who leave their studies. How can this be explained? Are present day high school students satisfied with their choice of school or the courses they have chosen? How did they decide what to study in upper secondary school? The main focus of this study is to examine the factors that influence the decision making of young people when it comes to choosing schools, their educational ambitions, and finally their focus on grades in Upper secondary school.   The study is based on the quantitative method, extracting its results through a poll conducted at an upper secondary school. The target audience of this poll was students that are completing their second year.  A statistical analysis of the results was carried out and the results were then presented by relevant diagrams.

In this paper the authors aim to examine the effects on consumers using different strategies in a campaign within social marketing. A model by Evans et al (1996) has been used in order to see the different steps in which advertising catches the viewers? attention and eventually leads to action or purchasing. However, in the case of this thesis, the intention of the chosen campaign is to change the consumers? attitudes and behavior towards alcohol.

This is a qualitative study with four interviews, in four different preschools, in the same municipality. By making it so, it becomes a case study to describe a phenomenon in a municipality which also is the definition for this investigation. The purpose of my study is to examine what it means, in a municipality, to have different types of introduction at preschool. Where I ask the question why preschools choose to have a specific method of introduction and what are the basics and ideas behind the choice of the method? What significance do these different methods have to attachment theory? What do teachers think about the advantages and disadvantages with their choice of method?The versions of introductions are many and may vary; the duration of the introduction may vary from 1-3 days up to 3 weeks.

During my one year master in pedagogic science, I was frequently given the impression that depicts the pedagogue?s profession as a rather transcendent talent or, more precisely, a matter of having ?it? or not. It seemed to me, as if the communicative part of the teacher?s specialised skill was more or less undefined in the description of what makes the pedagogue a professional pedagogue. On those premisses, I was led to the aim of this study, which is pursuing the very essence of the profession by discussing how five teachers validate their daily work from a habermasian perspective on communication, society and pedagogy.

Gender balance within the business administration field at university level is an area that has gained increased attention in the last decade. As gender balance contributes positively to the scientific and educational achievements within all disciplines, many studies have tried to understand the decision-making processes of students when selecting a business specialisation. However, little attention has been devoted to the finance discipline although there is a remaining gender imbalance within the field at higher-level economic studies. This thesis was performed as a qualitative case study and is based on interviews with second-year bachelor students facing their choice of specialisation at the Stockholm School of Economics. Through an application of the Theory of Reasoned Action (TRA), this study aims to examine factors that influence female business students' intentions to choose a specialisation.